Deduction and withholding of income tax; in general

Section 235-61, HRS, and sections 18-235-61-01 to 18-235-61-14 relate to the deduction and withholding of income tax from remuneration paid for or attributable to services of an employee. These rules supplement sections 235-61 to 235-67, HRS.

Last amended: [Eff 2/16/82; am and ren §18-235-61-01 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) Definitions. For purposes of section 235-61, HRS, and sections 18-235-61-01 to 18- HRS §235-61(e) §18-235-61-02 235-61-14: “Employee” shall be defined as set forth in section 235-61(a), HRS. “Employer” shall be defined as set forth in section 235-61(a), HRS, and includes an individual who is self-employed during the taxable year. “Miscellaneous payroll period” means a payroll pe

Source: view the official PDF

In this chapter (40 sections)

Full table of contents →